Step 1: Write second polynomial below the first one. Making sure like terms are lined up.
$$ \begin{array}{lrrr} & 4k^2 & 9k & -12 \\ \color{red}{ - } & 5k^2 & -k & 3 \\ \hline \end{array} $$Step 2: Change ALL the signs in the second row.
$$ \begin{array}{lrrr} & 4k^2 & 9k & -12 \\ \color{red}{ - } & -5k^2 & k & -3 \\ \hline \end{array} $$Step 3: Combine like terms (add each column):
$$ \begin{array}{lrrr} & 4k^2 & 9k & -12 \\ \color{red}{ - } & -5k^2 & k & -3 \\ \hline & 9k^2 & 8k & -9 \end{array} $$